Do self-employed individuals with over 3 million turnover have to switch to e-invoice in 2025?
Regardless of their annual turnover, self-employed individuals such as financial advisors, doctors, lawyers, software developers, etc. do not switch to e-Invoice or e-Archive invoice. Self-employed individuals only issue electronic self-employment receipts due to their professional activities. Self-employed individuals keep a self-employment income book only through DBS (Ledger Declaration System) due to their professional activities. These taxpayers are not subject to the e-Ledger transition limits in any way. They keep a self-employment income book regardless of their turnover and earnings.
If a self-employed person is also engaged in commercial activity in addition to his/her professional activity, for example, if the veterinarian is engaged in the purchase and sale of food and some accessories in addition to animal treatment, an additional activity is added to the existing taxpayer in terms of commercial gain as a second activity in addition to the veterinary medicine activity, and keeps a business book due to this commercial activity, and is subject to e-Invoice, E-Archive Invoice and e-Ledger due to this activity, but the self-employment activity of veterinary medicine continues according to the above explanations.
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
